Legal Opinion

Auerbach v. State Tax Commission

Appellate Division of the Supreme Court of the State of New York

Decided December 29, 1988PublishedCited by 7 opinions

1Opinion of the Court

OPINION OF THE COURT

Kane, J.

The facts in this case are not in dispute. On July 7, 1983, petitioner signed a contract to purchase land located in Suffolk County for $2,600,000. Thereafter, on July 20, 1984, petitioner assigned the contract to Steven Shulman and Mark Shulman (hereinafter the assignees). The assignment agreement set forth a total price to be paid by the assignees of the sum which, when added to the amount to be paid to the original contract vendor, would total $3,900,000. In informing the Department of Taxation and Finance of the transaction, petitioner listed the total…

2Cases cited9 opinions

  1. Gregory v. Town of CambriaNew York Court of Appeals · 1986
  2. Schultz Construction, Inc. v. RossAppellate Division of the Supreme Court of the State of New York · 1980
  3. LT & B Realty Corp. v. New York State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1988
  4. Mayblum v. ChuNew York Court of Appeals · 1986
  5. F & W Oldsmobile, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1984

4 more not listed; retrieve them via the Exa API.

3Cited by7 opinions

  1. Holland v. Fahnestock & Co.District Court, S.D. New York · 2002
  2. 1230 Park Associates v. Commissioner of Taxation & FinanceAppellate Division of the Supreme Court of the State of New York · 1991
  3. Vast Goed v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1989
  4. Howes v. Tax Appeals TribunalAppellate Division of the Supreme Court of the State of New York · 1990
  5. Exchange Plaza Partners v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1990

2 more not listed; retrieve them via the Exa API.

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